Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $111,800. At that date, the fair value of Saver's buildings and equipment was $20,000 more than the book value. Accumulated depreciation on this date was $27,000. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, Price's management concluded at December 31, 20X8, that goodwill involved in its acquisition of Saver shares had been impaired and the correct carrying value was $2,300. No additional impairment occurred in 20X9. Trial balance data for Price and Saver on December 31, 20X9, are as follows: Saver Company Debit Credit Price Corporation Item Cash Debit Credit $ 58,500 $ 40,000 Accounts Receivable 95,000 24,000 Inventory 107,000 34,000 Land 68,000 35,000 Buildings & Equipment 356,000 153,000 Investment in Saver Company 126,300 Cost of Goods Sold 140,000 106,000 Wage Expense 33,000 18,000 Depreciation Expense 23,000 9,000 Interest Expense 10,000 3,000 Other Expenses 21,000 14,000 Dividends Declared 31,000 38,000 Accumulated Depreciation Accounts Payable Wages Payable $ 158,000 44,000 11,000. 130 000 inter Daushle $ 45,000 12,000 5,000 116.000